Section 2(13) of Rajasthan GST Act 2017: Meaning of “audit”

Definition of the term “audit” under Section 2(13) of the Rajasthan GST Act, 2017

As per Section 2(13) of the Rajasthan GST Act, unless the context requires otherwise, the term “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder.

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